All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is that the sentence imposed by the lower court on the Defendants (the Defendant A shall be punished by imprisonment for 8 months and 2 years of probation, community service order 160 hours, and the Defendant B shall be punished by a fine of 10 million won) is too unreasonable.

2. In full view of all the sentencing conditions in the instant case, including the amount of taxes evaded through the instant crime, the circumstances leading up to the commission of the crime, the profits earned by the Defendants, the details of imposition and payment of taxes after the commission of the crime, and the character and conduct of Defendant A’s age and the record of punishment, the lower court’s punishment cannot be deemed to be excessive and unfair.

3. As such, the Defendants’ appeal is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.